Application of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
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- FY2020RestatedAnnual report
「The company applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The revised accounting standard for tax-effect accounting was applied, and the revised presentation classification of deferred tax assets and liabilities continues. - FY2019RestatedAnnual report
「The company applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The revised accounting standard for tax-effect accounting was applied from the beginning of the fiscal year under review, and the revised presentation classification of deferred tax assets and liabilities continues. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised accounting standard for tax-effect accounting continues to be applied from the beginning of the first quarter of the consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised accounting standard for tax-effect accounting continues to be applied from the beginning of the first quarter of the consolidated fiscal year. - FY2019-Q1First statedAnnual report
「We have applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standard for tax effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.